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Oregon tax information for same-sex married couples
Introduction
The Oregon Department of Revenue recognizes same-sex couples legally married in other jurisdictions as married for Oregon tax purposes, including filing status, claiming personal and dependent exemptions, taking the standard deduction, exclusions from gross income, and Oregon credits.

The questions and answers below do not apply to registered domestic partnerships, civil unions or similar formal relationships.  However, if you have entered into a registered domestic partnership, civil union or similar formal relationship and also are legally married under the laws of another state, federal jurisdiction, or foreign country, you are considered married for Oregon tax purposes.


If you are a registered domestic partner (RDP) in Oregon and you are not legally married in a jurisdiction that recognizes same-sex marriages, you are generally required to use registered domestic partners filing jointly or registered domestic partners filing separately filing status. As an Oregon RDP, you are eligible to receive the same tax treatment under Oregon law that is available to married individuals. If you are an RDP, click the link below for instructions on how to file your Oregon income tax return.

Registered domestic partners

Same-sex couples married in another jurisdiction FAQs

Q1: How do I file for Oregon?

A: First, complete your federal return. Complete the federal return even if you are not required to file a federal return. You will use the information on your federal return to complete your Oregon return. You must include a copy of your federal Form 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ when you file your Oregon tax return.

Select the appropriate Oregon form. Use Form 40 if you and your spouse are full-year Oregon residents, Form 40P if you or your spouse is a part-year Oregon resident, or Form 40N if you or your spouse is an Oregon nonresident.

Complete your Oregon income tax return using the information from your federal return. For Oregon personal income tax forms and form instructions, click here.

 
Q2: Must same-sex spouses file Oregon tax returns using a married filing jointly or married filing separately status?
A: You generally must use the same filing status for your Oregon and federal returns unless one spouse has a different residency status (full-year resident, part-year resident, or nonresident of Oregon) than the other.  When spouses do not share the same full-year resident, part-year resident, or nonresident status, they must file married filing separately if they filed that way on their federal returns.  If spouses with different residency status filed a joint federal return, they generally may either determine their Oregon taxable income separately and file married filing separately, or they may choose to file an Oregon return as married filing jointly.     

Example: Avery and Jordan are legally married in Massachusetts on May 30, 2012. In July 2013, they move to Oregon. They use the married filing jointly status on their 2013 federal return. Because they are both part-year residents of Oregon in 2013 and filed a federal return as married filing jointly, they must use the married filing jointly status on their 2013 Oregon income tax return (Form 40P).
 
Q3: I was legally married in a state that recognizes same-sex marriages. My spouse and I now live in Oregon and file our federal return married filing jointly. Can I file as married filing jointly for Oregon even though I was not married in Oregon and I never became a registered domestic partner in Oregon?
A: Yes – For Oregon tax purposes, Oregon recognizes the marriage of same-sex individuals that was legally entered into in another state or foreign jurisdiction. Since you were legally married in another state and are filing your federal return married filing jointly, you generally must file your Oregon return using the married filing jointly status.  See the response to Question 2 above if you and your spouse do not share the same residency status for the year.
 

Q4: My partner and I are registered domestic partners in Oregon, but aren’t married. Can we now file as married individuals?
A: No - If you are a registered domestic partner (RDP) in Oregon and you have not been legally married in a jurisdiction that recognizes same-sex marriages, you cannot file as married filing jointly or married filing separately for Oregon. However, Oregon RDPs generally may file jointly or separately in a manner similar to married individuals.  If you’re an RDP and are not legally married under the laws of another jurisdiction, click here for instructions on how to file your Oregon income tax return. 
 
Q5: My spouse and I are registered domestic partners in Oregon and were legally married in a state that recognizes same-sex marriages.  How should we file?
A: You will file as married individuals and generally must use the same filing status on your Oregon return that you use on your federal return; either married filing jointly or married filing separately.
 
Q6: If I was legally married in a state that recognizes same-sex marriages in a prior year, can I amend my Oregon return for earlier years to use the married filing jointly or married filing separately filing status?
A: Yes – You may amend your Oregon returns for all years you were married if the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later.

 
Q7: If my employer provided health coverage for my spouse and included the value of that coverage in my gross income (i.e. imputed income), can I amend my Oregon return to remove that “income”?
A: Yes – If you were legally married in a jurisdiction that recognizes same-sex marriages at the time the coverage was provided, you may amend your Oregon return if the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund for three years from the date the return was filed or two years from the date the tax was paid, whichever is later. Begin by completing your federal amended return and use that information to complete your Oregon return.
Example: Casey was married to Jesse at all times during 2012. Casey’s employer sponsors a group health plan covering eligible employees and their dependents and spouses (including same-sex spouses). Casey elected coverage for Jesse through her employer’s group health plan beginning Jan. 1, 2012. One hundred percent of the cost of health coverage that Casey elected is paid by the employer for her spouse, Jesse.  The value of the employer-funded portion of Jesse’s health coverage was $250 per month.
In Box 1, “Wages, tips, other compensation,” of her 2012 Form W-2, Casey’s employer reported “imputed income” of $3,000 ($250 per month x 12 months). This amount reflected the value of employer-funded health coverage provided for Jesse. Casey filed a federal Form 1040 and Oregon Form 40 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Casey may file an amended Oregon Form 40 for the 2012 taxable year to exclude the value of Jesse’s employer-funded health coverage ($3,000) from gross income.


 
Q8: If my employer sponsored a cafeteria plan that allowed employees to pay premiums for health coverage on a pre-tax basis, can I file an amended return to recover income taxes paid on premiums that I paid on an after-tax basis for the health coverage of my same-sex spouse?
A: Yes – You can file an amended return for all years for which the period of limitations for filing a claim for refund is open. Generally, a taxpayer may file a claim for refund three years from the date the return was filed or two years from the date the tax was paid, whichever is later. If an employer sponsored a cafeteria plan under which you elected to pay for health coverage on a pre-tax basis, and if you purchased coverage on an after-tax basis for your same-sex spouse under your employer’s health plan, you may claim a refund of income taxes paid on the premiums for the coverage of your spouse. 
Example: Shay’s employer sponsors a group health plan as part of a cafeteria plan.  The full cost of spousal and dependent coverage is paid by the employees.  In the open enrollment period for the 2012 plan year, Shay elected to purchase self-only health coverage through salary reduction under his employer’s cafeteria plan. On March 1, 2012, Shay married Kevin. Shay purchased health coverage for Kevin through his employer’s group health plan beginning March 1, 2012. The premium paid by Shay for Kevin’s health coverage was $500 per month.
The amount in Box 1, “Wages, tips, other compensation,” of the 2012 Form W-2 provided to Shay included the $5,000 ($500 per month x 10 months) of premiums paid by Shay for Kevin’s health coverage. Shay filed a federal Form 1040 and Oregon Form 40 for the 2012 taxable year reflecting the Box 1 amount reported on Form W-2.

Shay’s salary reduction election is treated as including the value of the same-sex spousal coverage purchased for Kevin. Shay may file an amended return for the 2012 taxable year excluding the premiums paid for Kevin’s health coverage ($5,000) from gross income.
 

Q9: If I was both legally married and a registered domestic partner in Oregon in prior years, can I file amended Oregon returns for the years I was married?

A: Yes – However, it shouldn’t be necessary if you filed as Oregon RDPs and the only change on the amended return is from RDP to married status because Oregon RDPs generally are treated in the same manner as married couples for Oregon tax purposes.

For more information on filing a federal return as a same-sex married couple, go to the IRS website at www.irs.gov.